Bar on subsequent settlement applications prevents later settlement requests after penalty, conviction, or referral to assessing officer. A bar prevents persons from making further settlement applications where an earlier settlement order imposed a penalty for concealment, where the applicant was subsequently convicted in relation to that case, or where the Settlement Commission returned the case to the Assessing Officer; additionally, any person whose post June 2007 application was allowed to proceed is thereafter precluded from making another settlement application.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Bar on subsequent settlement applications prevents later settlement requests after penalty, conviction, or referral to assessing officer.
A bar prevents persons from making further settlement applications where an earlier settlement order imposed a penalty for concealment, where the applicant was subsequently convicted in relation to that case, or where the Settlement Commission returned the case to the Assessing Officer; additionally, any person whose post June 2007 application was allowed to proceed is thereafter precluded from making another settlement application.
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